Integrating Corporate Social Responsibility to a Process-Based Cost Analysis System

Sigcha, Erik; Siguenza-Guzmán, Lorena; Morocho, Villie

doi:10.1007/978-3-030-35740-5_15

Cited by 1 publication

(4 citation statements)

References 8 publications

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“…The proposed methodological framework gives a new approach to simulate and value QM and CSR operational processes in the assembly industry by three levels or scenarios. Therefore, the model of Sigcha et al (2020) incorporating CSR into a process-based cost analysis system was enriched by applying TDABC and the formulation of specific equations (from 4 to 9) to the QM, EM and OSHA processes to value their time and cost: …”

Section: Resultsmentioning

confidence: 99%

“…Regarding the scope of QM and CSR management and based on previous studies (Sigcha et al , 2020), it was determined that the CSR aspects directly involved with operational processes in assembly companies are environment and OHS. The rest of the CSR dimensions belong to strategic operations.…”

Section: Methodsmentioning

confidence: 99%

“…Unfortunately, addressing the implementation costs of both QM and CSR has not been reported. A theoretical model incorporating CSR, QM and TDABC elements in process management by using business process modeling notation (BPMN) was developed by Sigcha et al (2020). This study also contributed theoretical knowledge to introduce OHS and the environmental dimension as part of CSR.…”

Section: Literature Overview Of Time-driven Activity-based Costing Ap...mentioning

confidence: 99%

“…The previous research of Sigcha et al (2020) was implemented to develop costing scenarios. The authors present a model incorporating the elements of CSR and QM in a process management platform that uses BPMN and TDABC.…”

Section: Design Of the Costing Scenariosmentioning

confidence: 99%

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Integrating corporate social responsibility and quality management into the TDABC costing system: a case study in the assembly industry

Vedernikova

Morocho

Sigcha

et al. 2022

SRJ

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Purpose This paper aims to show the potential of time-driven activity-based costing (TDABC) to value and integrate corporate social responsibility (CSR) and quality management (QM) processes in the assembly industry. It provides valuable insights about operational processes, sub-process and activities within assembly companies by using TDABC’s time equations with more accurate costs for the decision-making process. Design/methodology/approach The current paper proposes a new methodology framework with four QM and CSR implementation levels and several costing scenarios through the TDABC system. The valuation was built based on the activities of essential referents in each subject, such as ISO, Ethos Institute and electrostatic discharge control programs. To this end, a case study in the assembly industry processes was conducted with data from a TV assembler. Findings The results highlight that TDABC can be extended to perform a cost analysis with QM and CSR processes. The environmental management and occupational safety and health administration processes were considered part of CSR to do so. Consequently, managers can simulate the cost and impact of incorporating CSR and QM in assembly processes and thus decide the implementation degree and its corresponding planning according to the needs and available resources. In this particular case, the company increases a maximum of 12% of its resources to be socially responsible and manage its products’ quality. Originality/value Although theoretical models on CSR have been developed, the current study provides a practical framework based on TDABC scenarios that enterprises can easily implement to support and evaluate QM and CSR processes.

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